The losses mentioned in the enterprise income tax law are recognized by the tax bureau after adjustment, while those in the income statement are before adjustment.

Article 10 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the loss mentioned in Article 5 of the Enterprise Income Tax Law refers to the total income of an enterprise in each tax year, and the balance after deducting non-taxable income, tax-free income and various deductions in accordance with the provisions of the Enterprise Income Tax Law and these Regulations.